TLDR: Any natural or legal person established in France (excluding overseas departments) or providing services to a taxable person in the EU can submit the DES. A mandated third party may also do so.
Who is subject to the obligation?
The European Service Declaration (DES) must be submitted by any natural or legal person who meets one of the following conditions:
- Having in France, excluding overseas departments (DOM), the headquarters of their economic activity, a permanent establishment, their domicile, or their usual residence.
- Providing a service to a taxable person established in another EU Member State, where the latter has the headquarters of their economic activity, a permanent establishment, their domicile, or their usual residence.
- Performing a service whose place is located in another EU Member State under the general principle of territoriality.
Who can submit the declaration?
The DES can be prepared and submitted:
- By the obligated subject (natural or legal person meeting the above criteria).
- By a mandated third party on behalf of the obligated subject.
Exclusions and clarifications
Taxable persons established in an overseas department (DOM) are not required to submit a DES, even if they meet the other conditions.
Services whose territoriality is not determined according to the general rule of the customer's location (Article 44 of Directive 2006/112/EC) are excluded from the declaration obligation.
Submission methods
The DES must be submitted from the first euro of the relevant service. It can be submitted:
- Online, via the DES tele-service available on the portal www.douane.gouv.fr.
- On paper, only for providers benefiting from the base franchise regime (Article 293 B of the CGI), using form CERFA n° 13964.
Declaration content
The DES must include the following information:
- Provider’s identification number.
- Provider’s address and business name.
- Declaration reference period.
- Customer’s identification number in the Member State where the service is taxable.
- For each customer, the total amount (excluding VAT) in euros of services performed or deposits received.